Nevada Revised Statutes
Chapter 482C - Peer-to-Peer Car Sharing Programs
NRS 482C.350 - Restrictions on regulation of program, shared vehicle driver, shared vehicle owner or shared vehicle by local governmental entities; exceptions; provisions of section do not exempt person from requirement to obtain state business licen...


1. Except as otherwise provided in subsection 2 and NRS 244A.810 and 244A.860, a local governmental entity shall not:
(a) Impose any tax or fee on:
(1) Any peer-to-peer car sharing program operating within the scope of a valid license issued pursuant to NRS 482C.295;
(2) Any shared vehicle driver;
(3) Any shared vehicle owner; or
(4) Any shared vehicle.
(b) Require:
(1) A peer-to-peer car sharing program operating within the scope of a valid license issued pursuant to NRS 482C.295 to obtain from the local government any certificate, license or permit to operate as a peer-to-peer car sharing program; or
(2) A shared vehicle owner who makes a shared vehicle available through a peer-to-peer car sharing program to obtain from the local government any certificate, license or permit to make the shared vehicle available through a peer-to-peer car sharing program.
(c) Impose any other requirement on a peer-to-peer car sharing program, shared vehicle owner or shared vehicle driver which is not of general applicability to all similarly situated persons or entities within the jurisdiction of the local government.
2. Nothing in this section shall be construed to:
(a) Prohibit a local government from requiring a peer-to-peer car sharing program, or a shared vehicle owner operating as a corporation, limited partnership or limited-liability company through which the shared vehicle owner shares a vehicle using a peer-to-peer car sharing program, to obtain from the local government a business license or to pay any business license fee in the same manner that is generally applicable to any other business that operates within the jurisdiction of the local government.
(b) Prohibit an airport or its governing body from requiring a peer-to-peer car sharing program or shared vehicle owner to:
(1) Obtain a permit or certification to operate at the airport;
(2) Pay a fee to operate at the airport; or
(3) Comply with any other requirement to operate at the airport.
(c) Exempt a shared vehicle from any tax imposed pursuant to NRS 354.705, 371.043 or 371.045.
3. Nothing in this section shall be construed to exempt a peer-to-peer car sharing program from the requirement to obtain a state business license pursuant to chapter 76 of NRS.
(Added to NRS by 2021, 1852)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 482C - Peer-to-Peer Car Sharing Programs

NRS 482C.100 - Definitions.

NRS 482C.110 - "Car sharing delivery period" defined.

NRS 482C.115 - "Car sharing period" defined.

NRS 482C.120 - "Car sharing program agreement" defined.

NRS 482C.125 - "Car sharing start time" defined.

NRS 482C.130 - "Car sharing termination time" defined.

NRS 482C.170 - "Passenger car" defined.

NRS 482C.175 - "Peer-to-peer car sharing" defined.

NRS 482C.180 - "Peer-to-peer car sharing program" defined.

NRS 482C.190 - "Shared vehicle" defined.

NRS 482C.195 - "Shared vehicle driver" defined.

NRS 482C.200 - "Shared vehicle owner" defined.

NRS 482C.210 - "Vehicle" defined.

NRS 482C.230 - Charging, collecting, reporting and remitting of fees in connection with program; deposit of money; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation.

NRS 482C.240 - Duty of program to remit sales and use tax on shared vehicle; circumstances in which program is not liable for tax; program to collect electronic certification regarding payment of tax by shared vehicle owner.

NRS 482C.245 - Records of program: Maintenance; inspection; type; penalty.

NRS 482C.250 - Regulations.

NRS 482C.255 - Tort liability of program; duty to ensure shared vehicle owner and driver are insured under policy meeting certain requirements; coverage under motor vehicle insurance policy of program; ability of program to seek indemnification for c...

NRS 482C.260 - Notice to shared vehicle owner that car sharing may violate terms of lien.

NRS 482C.265 - Exclusion of certain coverage by authorized insurer.

NRS 482C.270 - Records relating to car sharing: Contents; maintenance; production of copies and inspection; payment of expenses of Department for examination of records outside State; regulations.

NRS 482C.275 - Chapter imposes no liability inconsistent with federal law governing vicarious liability of vehicle owners who rent or lease vehicles.

NRS 482C.280 - Recovery by motor vehicle insurer against insurer of program.

NRS 482C.285 - Program has insurable interest in shared vehicle; program may own or maintain insurance providing certain coverage.

NRS 482C.295 - Licensure of program required; application; evidence of insurance; fee; expiration and renewal of license.

NRS 482C.300 - Grounds for refusal to issue or suspension or revocation of license.

NRS 482C.305 - Petition for hearing on denial, suspension or revocation of license; timeline for hearing and final decision; Director may issue subpoenas.

NRS 482C.310 - Trial de novo.

NRS 482C.320 - Program may file bond or make deposit in lieu of insurance coverage; compensation from bond or deposit; refund of deposit.

NRS 482C.325 - Disclosures required in car sharing program agreement.

NRS 482C.330 - Shared vehicle driver must possess driver’s license; records regarding shared vehicle drivers to be kept by program.

NRS 482C.335 - Program has sole responsibility for certain equipment; indemnification by shared vehicle driver.

NRS 482C.340 - Safety recalls: Program to verify shared vehicle not subject to recall; program to notify vehicle owner of duties regarding safety recalls; duties of shared vehicle owner.

NRS 482C.350 - Restrictions on regulation of program, shared vehicle driver, shared vehicle owner or shared vehicle by local governmental entities; exceptions; provisions of section do not exempt person from requirement to obtain state business licen...